Headland Corporation made the following cash purchases of securities during 2025 , which is the first year in which Headland invested in securities. 1. On January 15, purchased 10,400 shares of Sanchez Company's common stock at $33.50 per share plus commission $2,064. 2. On April 1, purchased 5,200 shares of Vicario Co.'s common stock at $52.00 per share plus commission $3,500. 3. On September 10, purchased 7,280 shares of WTA Co.'s preferred stock at $26.50 per share plus commission $5,104. On May 20, 2025, Headland sold 4,160 shares of Sanchez Company's common stock at a market price of $35 per share less brokerage commissions, taxes, and fees of $4,004. The year-end fair values per share were Sanchez $30, Vicario $55, and WTA $28. In addition, the chief accountant of Headland told you that the corporation plans to hold these securities for the longterm but may sell them in order to earn profits from appreciation in prices. The equity method of accounting is not appropriate for these stock purchases. Your answer is partially correct. Compute the unrealized gains or losses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 1,225.) Unrealized $ Prepare the adjusting entry for Headland on December 31, 2025. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 1,225.)